Texas § IN.257.001 - MAINTENANCE TAX IMPOSED

Full text of Texas The Texas Constitution § IN.257.001 — MAINTENANCE TAX IMPOSED, with citation guidance and answers to common questions.

§ IN.257.001. MAINTENANCE TAX IMPOSED

MAINTENANCE TAX IMPOSED. (a) A maintenance tax is imposed on each authorized insurer, including a group hospital service corporation, managed care organization, local mutual aid association, statewide mutual assessment company, stipulated premium company, and stock or mutual insurance company, that collects from residents of this state gross premiums or gross considerations subject to taxation under Section 257.003 . The tax required by this chapter is in addition to other taxes imposed that are not in conflict with this chapter. (b) In this section, "managed care organization" means an organization authorized under this code to engage in the business of issuing health benefit plans that is not authorized as a health maintenance organization, preferred provider organization, or insurance company and the taxation of which is not preempted by federal law. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315 ), Sec. 14, eff. June 15, 2007.

Source: official Texas text · Last verified 2026-08-27

Frequently Asked Questions About Texas § IN.257.001

What does The Texas Constitution § IN.257.001 cover?

Section IN.257.001 ("MAINTENANCE TAX IMPOSED") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § IN.257.001?

A common citation format is "The Texas Constitution § IN.257.001" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § IN.257.001 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.